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: ABDO <br />�f EICK & <br />MEYERS LLP <br />Certified PuUic Accountants & f insidtants <br />INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE <br />Honorable Mayor and City Council <br />City of Centerville, Minnesota <br />We have audited, in accordance with auditing standards generally accepted in the United States of America, the financial statements of <br />the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of <br />Centerville, Minnesota (the City), as of and for the year ended December 31, 2015, and the related notes to the financial statements, <br />and have issued our report thereon dated April 4, 2016. <br />The Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minnesota statute §6.65, <br />contains seven categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public <br />indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing. Our audit considered all of the listed <br />categories, except that we did not test for compliance with the provisions for tax increment financing because the City has not <br />established a tax increment financing district. <br />In connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the provisions <br />of the Minnesota Legal Compliance Audit Guide for Cities. However, our audit was not directed primarily toward obtaining <br />knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our <br />attention regarding the City's noncompliance with the above referenced provisions. <br />The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not to provide <br />an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. <br />oa�&4w"J)14P <br />ABDO, EICK & MEYERS, LLP <br />Minneapolis, Minnesota <br />April 4, 2016 <br />5201 Eden Avenue, Suite 250 <br />Edina, MN 55436 -87- <br />952 835.9090 1 fax 852.835.3261 <br />